Pleospora is surely an Option - but please tell us more about the fungus. It is only guessing if there is not further Information (what Kind of ascomata?, host, etc.).
They are dictyospores. Dictyospore is a multicellular spore of certain microfungi (f.e. Alternaria spp.) that has both longitudinal walls and cross septa. These are also called muriform spores.
I agree with others that they look like Pleospora ascospores, but more information is needed to be sure. Eg ascus size and shape, ascomata colour, size, shape, position.
There are also many Pyrenomycetes with this kind of spores, more information are needed to be ascertain of the identification. Of course Pleosporales and Dothideales are good candidates, but also among the Hysteriales.
all this is possible, but - as I already wrote - without further Information this is pure guessing. Postings like this: "IT IS BELONG TO Alternaria sp.." make me shake my head.
Are you sure these are ascospores? The spore shape is typical of Pithomyces chartarum, which make them asexual conidia and not sexual ascospores. I must say that the spores are arranged in rows like ascospores, but I think that is just by accident. There are suppose to be 8 spores arranged together in a sac-like structure called an ascus....which is not the case here. Hope it helps.
If you sure that the spores belong to an ascomycetous fungi, It is maybe belong to one of this genera: Pyrenophora, Leptosphaerulina, or in lower probability belong to Myriangium, Pleospora or Histerographium. You must consider the plant host, morphological characteristics such as size and shape of apothecia, ascospores, asci and use a key to genera of ascomycetes to can identify the isolate.
At first sight the idea leads to Alternaria sp. then never looking good few humps in the spore wall, our thoughts go to Pyrenophora sp.
As for Leptosphaerulina spores remember them a little more elongated.
But it is very important to know the size of asci, the number of internal spores and the number of baffles (longitudinal and transverse) in the various spores as well as the Q of spores ( the ratios of the spores length / width).
Also for use a key of Ascomicetes You have to know well the plant host.